Indiana Code 6-3.1-10-3. “State tax liability” defined
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Terms Used In Indiana Code 6-3.1-10-3
- taxpayer: includes a pass through entity. See Indiana Code 6-3.1-10-4
Sec. 3. As used in this chapter, “state tax liability” means a taxpayer‘s total tax liability that is incurred under IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax), as computed after the application of the credits that, under IC 6-3.1-1-2, are to be applied before the credit provided by this chapter.
As added by P.L.9-1986, SEC.8.